Within the framework of the 2024 Income Tax return campaign, corresponding to the 2023 Personal Income Tax, the Union of Tax Technicians (Gestha) has identified three significant developments for self-employed professional drivers. These changes, noted in an analysis for MasterRuta, Euromaster’s digital community, are essential to avoid errors in the next declaration.
Juste in Expenses that are Difficult to Justify
The first relevant modification affects expenses that are difficult to justify. For those who operate under the simplified direct estimation regime, the percentage of income that may not be justified becomes 7%. This change is vital for those who deduct these expenses without the need for explicit justification.
Reduced net performance of modules
The second update concerns the self-employed under the module regime. Here, the net module throughput reduction is set to 10%. This modification is crucial for transporters who opt for this tax regime.
Obligation to Submit the Income Tax Return
The third change implies that all self-employed workers must submit their Income Tax Return, regardless of their income and how long they have been registered as self-employed. This new rule eliminates the previous exemption that applied for incomes of less than 1,000 euros.
Changes in the self-employed quota
In addition to these tax modifications, there has been a change in the self-employed quota system, now based on actual income instead of the free choice of the contribution base. This measure will be implemented progressively until 2025.
MasterRuta, a project of Euromaster, is committed to offering added value to transporters, focusing on aspects that improve their daily lives and their business. The initiative provides professional advice, exclusive programs and services, and a personalized channel to resolve doubts, especially on issues related to finances.
